South Carolina
42 of 44 tracked categories have a recorded state source, and 2 more fall back to the federal floor. Last reviewed 2026-08-13.
Minimum Wage
VerifiedThere is no South Carolina state law covering minimum wage; the issue is addressed by the federal Fair Labor Standards Act
- Checked
- 2026-08-13
Overtime
VerifiedThere is no South Carolina state law covering overtime pay; the issue is addressed by the federal Fair Labor Standards Act
- Checked
- 2026-08-13
Employee Classification
VerifiedIn South Carolina, the governing rule for employee classification is federal: A determination of whether a worker is an employee or independent contractor under the Act focuses on the economic realities of the worker’s relationship with the worker’s potential employer and whether the worker is either economically dependent on the potential employer for work or in business for themself (29 CFR § 795.105(a); six factors at § 795.110(b)).
- Effective
- 2024-03-11
- Checked
- 2026-08-09
Pay Frequency
VerifiedEvery employer shall notify each employee in writing at the time of hiring of the time and place of payment, and shall pay all wages due at the designated time and place.
- Checked
- 2026-08-13
Final Pay
VerifiedWhen an employer separates an employee from payroll for any reason, all wages due must be paid within forty-eight hours or the next regular payday, which may not exceed thirty days.
- Checked
- 2026-08-13
Pay Stub / Wage Statement
VerifiedEvery employer shall furnish each employee with an itemized statement showing gross pay and deductions for each pay period.
- Checked
- 2026-08-13
Payroll Deductions
VerifiedAn employer shall not withhold or divert wages unless required or permitted by state or federal law or the employee received written notification of the amount and terms of the deductions.
- Checked
- 2026-08-13
Payment Methods
VerifiedEmployers shall pay wages in lawful United States money or by negotiable warrant or check bearing even date with payday; qualifying insured direct deposit must permit at least one free withdrawal per deposit.
- Checked
- 2026-08-13
Meal & Rest Breaks
VerifiedThere is no requirement under South Carolina law for an employer to provide employees with breaks or a lunch period
- Checked
- 2026-08-13
Working Time
VerifiedNo general working time requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Predictive Scheduling
VerifiedNo general predictive scheduling requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Expense Reimbursement
VerifiedNo general expense reimbursement requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Commissions
VerifiedWages include amounts at which labor is recompensed when calculated on a commission basis.
- Checked
- 2026-08-13
Bonuses
VerifiedWages for South Carolina unemployment insurance include remuneration paid for personal services, including commissions and bonuses.
- Checked
- 2026-08-13
Severance
VerifiedNo general severance requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Holiday / Premium Pay
VerifiedNo general holiday premium pay requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Prevailing Wage
VerifiedNo general prevailing wage requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Paid Sick Leave
VerifiedSouth Carolina law does not require an employer to provide paid sick time, but an employer that provides the benefit must give notice of and follow its policy
- Checked
- 2026-08-13
Paid Family & Medical Leave
VerifiedNo general paid family medical leave requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Other Statutory Leaves
VerifiedSouth Carolina state law does not require an employer to provide an employee with benefits, but an employer that does so must give notice of and follow the policy
- Checked
- 2026-08-13
State Income Tax
VerifiedEvery employer with an employee earning wages in South Carolina who is required to file a federal withholding return is also a South Carolina withholding agent.
- Checked
- 2026-08-13
State Withholding Forms
VerifiedEmployees starting a new job must submit an SC W-4; if a new employee does not provide it, the number of South Carolina withholding allowances is zero.
- Checked
- 2026-08-13
Supplemental Wages
VerifiedNo general supplemental wages requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Multi-State Taxation
VerifiedIf a South Carolina resident earns wages in a state that does not have a state income tax, withholding should be for South Carolina.
- Checked
- 2026-08-13
Local Taxation
VerifiedNo general local taxation requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
State Unemployment (SUI)
VerifiedWage base $14,000
South Carolina unemployment insurance taxes are charged on the first $14,000 of wages earned by each employee.
- Checked
- 2026-08-13
Disability Insurance (SDI/TDI)
VerifiedNo general disability insurance requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Workers' Compensation
VerifiedBusinesses that regularly employ four or more employees within South Carolina are generally required to maintain workers compensation coverage; part-time workers and family members count as employees.
- Checked
- 2026-08-13
Tax Deposit Frequency
VerifiedSouth Carolina resident withholding agents must make withholding payments with the same frequency as their federal payments.
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- 2026-08-13
State Payroll Returns
VerifiedWithholding returns are due by the end of the month following each quarter: WH-1605 for the first three quarters and WH-1606 for the fourth quarter and annual reconciliation.
- Checked
- 2026-08-13
Year-End Reporting
VerifiedW-2 forms are due to employees, the IRS or SSA, and the South Carolina Department of Revenue annually by January 31.
- Checked
- 2026-08-13
New Hire Reporting
VerifiedEmployers must report each newly hired or rehired employee to the South Carolina Department of Social Services within twenty days.
- Checked
- 2026-08-13
Garnishments
Verified25%
In South Carolina, the governing rule for garnishments is federal: A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).
- Checked
- 2026-08-10
Pay Equity
VerifiedNo general pay equity requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Pay Transparency
VerifiedNo general pay transparency requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Salary History Ban
VerifiedNo general salary history requirement for private employers was located in SC's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.
- Checked
- 2026-08-13
Wage Theft & Notices
Verified3%
For failure to pay wages as required, an employee may recover in a civil action three times the full amount of unpaid wages, plus costs and reasonable attorney fees.
- Checked
- 2026-08-13
Workplace Posters
VerifiedEvery employer shall keep posted in a conspicuous place a printed notice stating the law governing employment of adults and children and regulation of hours and working conditions.
- Checked
- 2026-08-13
Child Labor
VerifiedNo employer in South Carolina shall engage in oppressive child labor practices.
- Checked
- 2026-08-13
E-Verify
VerifiedPrivate employers required by federal law to maintain employment eligibility forms must participate in E-Verify and verify every new employee within three business days after employment.
- Checked
- 2026-08-13
Employer Registration
VerifiedA South Carolina business with employees must register for state withholding with the Department of Revenue and for State Unemployment Insurance Tax through SUITS.
- Checked
- 2026-08-13
Payroll Recordkeeping
VerifiedEvery employer shall keep records of employee names and addresses, wages paid each payday and deductions made for three years.
- Checked
- 2026-08-13
Penalties & Interest
Verified2000%
An employing unit that wilfully violates the unemployment chapters is liable to a $2,000 penalty and may also face a fine or imprisonment, with each day of a continuing violation treated as a separate offense.
- Checked
- 2026-08-13
Statute of Limitations
VerifiedA civil action for recovery of wages must be commenced within three years after the wages become due.
- Checked
- 2026-08-13
Official sources
No agency portal recorded for this jurisdiction yet.
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